Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Revision u/s 263 by CIT - entitlement u/s 10(23C)(iiiab) - the appellant neither during the assessment proceeding nor during revisionary proceeding submitted any details in relation to the donations showcasing its genuineness and further no evidential material found placed in substantiating the genuineness of cash expenditure incurred - Revision order and additions confirmed - AT
Revision u/s 263 by CIT - entitlement u/s 10(23C)(iiiab) - the appellant neither during the assessment proceeding nor during revisionary proceeding submitted any details in relation to the donations showcasing its genuineness and further no evidential material found placed in substantiating the genuineness of cash expenditure incurred - Revision order and additions confirmed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
